Another difference:

sub hello_do
{
  do { return; };
  print "Hello from hello_do\n";
}

sub hello_eval
{
  eval { return; };
  print "Hello from hello_eval\n";
}

hello_do();
hello_eval();
__DATA__
Hello from hello_eval
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return is the return value of the eval itself, but the return value of the function calling do.